BILL NO. 162

(as introduced)

2nd Session, 60th General Assembly
Nova Scotia
57 Elizabeth II, 2008

Private Member's Bill

Municipal Government Act
(amended)

Michel Samson
Richmond

First Reading: May 8, 2008

(Explanatory Note)

Second Reading: May 26, 2008

Third Reading: May 27, 2008 (LINK TO BILL AS PASSED)

This Bill amends the Municipal Government Act to provide for regulations respecting the refunding of municipal taxes paid in error or overpaid.

1 Chapter 18 of the Acts of 1992, the Municipal Government Act, is amended by adding immediately after Section 113 the following Section:

113A (1) The Governor in Council may make regulations respecting taxes paid in error or overpaid and, without limiting the generality of the foregoing, may make regulations

(a) requiring a municipality to refund taxes paid in error or overpaid;

(b) limiting the time for applying for a refund;

(c) respecting the payment of interest.

(2) The exercise by the Governor in Council of the authority contained in subsection (1) is regulations within the meaning of the Regulations Act.